{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-42/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-42/paragraph-11.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/42/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "After paragraph 38 insert—\n“Deemed supplies under paragraph 24A, 24B, 24C or 42D\n38A (1) A deemed supply under paragraph 24A or 24B is treated as taking place when the quantity of the commodity is brought onto, or arrives at, the site at which the station is situated or the CHPQA site of the station (as the case may be).\n(2) A deemed supply under paragraph 24C or 42D is treated as taking place upon the later determination.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/42/paragraph/11",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}